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Miss,for PYQ Sep/Dec 2016 Q2
(b)(ii)
1. Can the ownership of the vehicle being assess or verify through website?is it possible as an audit procedure rather than inspect the log book. vehicle registration document?(c)(ii)
Does it the procedure related to read user manual,perform test of details by selecting a sample from the payroll records are all related to the audit work in the service organisation, in this case, Jackson Co?Thank you.
(b)(ii) No – in the UK for example, only the police force and other regulatory authorities would have access to the national database (Driver and Vehicle Licensing Agency).
(c)(ii) since it concerns the processing of the payroll the user manual must be for Jackson’s system – but the auditor would expect Thurman to have a copy of it. The auditor isn’t going to test Jackson directly – imagine if Jackson has 100 clients (or 1000) – how could it possibly function if it had 100 different auditors carrying out tests on its transactions? Simply not possible – hence Type 1/2 reports.
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